TMI Blog2024 (4) TMI 337X X X X Extracts X X X X X X X X Extracts X X X X ..... iew of such admitted facts, the goods under import do not qualify in the definition of waste as defined under Rule 3(38) of Hazardous and Other Waste Management Rules, 2016. It is further found that the impugned order is vitiated for lack of jurisdiction, which is a primary requirement and it is held that the Adjudicating Authority lacks jurisdiction to pass the order, as admittedly no SCN was served in accordance with section 124 of the Customs Act. The impugned order is set aside - appeal allowed. - HON'BLE MR. ANIL CHOUDHARY , MEMBER ( JUDICIAL ) Shri L. V. Rao , Advocate for the Appellant Shri M. Anukathir Surya , Authorized Representative for the Respondent ORDER [ Order per : ANIL CHOUDHARY ] The Appellant Nano Hospitals Pvt Ltd ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ovementioned instructions, the appellant has applied to the Central Licensing Authority i.e., CDSCO, to grant import license in respect of Dialysis Machine (Fresenius Medical 5008 Cordiax Dialysis Machine). A personal hearing was granted on 17.05.2022 by the Deputy Commissioner, which was attended by the authorized representative of the appellant and detailed submissions were made before the Adjudicating Authority by him with a request to release the imported goods. Thereafter, the Deputy Commissioner passed the OIO dt.27.05.2022, wherein he observed that the subject goods imported are used Critical Care Equipment meant for re-use, which are specifically covered under Basel No. B1110 of Schedule VI of the Hazardous and Other Waste Managemen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ules 2016, used medical items listed in Schedule II are prohibited as per import policy. Hence you are requested to submit all the import documents immediately to this office for further proceedings. Thus, evidently, no SCN proposing confiscation containing list of allegations was issued. Thus, the adjudication order is both bad in law and also against the principles of natural justice. 5.2. It is further evident from the letter dt.25.04.2022 issued by the Deputy Commissioner of Customs that the goods under import are listed in Schedule II and are prohibited. This is also erroneous as the goods imported by the appellant fall under Schedule VI of the Hazardous and Other Waste Management Rules, 2016. 5.3. It is further urged that the Commissi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llowing rulings: a) Skylark Office Machines vs CC, Chennai [2020 (7) TMI 517 (Tri-Chennai)] b) Black Gold Technologies vs UOI [2020 (9) TMI 137 (Mad.)] c) Med Piic Solution Inc. vs ASO, New Delhi [2021 (5) TMI 326 (Mad.)] 7. Rebutting the submissions and reliance placed by learned AR on the aforementioned case laws, learned Counsel for the appellant urges that the ruling in Skylark Office Machines (supra) is not relevant and distinguishable on the facts and circumstances of the instant case. In the said case of Skylark Office Machines, the Chartered Engineer has not certified the extent of residual life of the imported goods and also not certified that the imported goods are not e-waste/hazardous waste. Whereas, in the facts of the present ..... X X X X Extracts X X X X X X X X Extracts X X X X
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